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COMPETENCY CERTIFICATION, TASK COMPLEXITY, MANAGEMENT SUPPORT, AND THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Putu Devi Armaviliani; Ni Luh Sari Widhiyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16927649

Abstract

The accounting information system (AIS) plays a crucial role in supporting the processes of collecting, recording, processing, and reporting reliable and timely accounting information. The effectiveness of AIS is essential for organizations, including cooperatives, in enhancing operational efficiency, producing quality information for decision-making, and ensuring accurate financial data recording. This study aims to obtain empirical evidence on the effect of competency certification, task complexity, and management support on the effectiveness of accounting information systems. The sample was selected using a non-probability purposive sampling method, involving 80 respondents. Data analysis was conducted using multiple linear regression analysis. The findings indicate that competency certification, task complexity, and management support have a positive effect on AIS effectiveness. These results also suggest that the more certifications obtained, the higher the task complexity and management support, the greater the effectiveness of AIS. The theoretical implication of this study supports the application of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) in empirical research on AIS effectiveness.
THE INFLUENCE OF PERSONAL TECHNICAL SKILLS, ORGANIZATIONAL SIZE, AND WORK MOTIVATION ON THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEMS Ayu Adelia Safitri; Ni Luh Sari Widhiyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

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Abstract

An accounting information system is a system that collects, records, stores, and processes data to provide information for decision-makers. Evaluating system performance is crucial for achieving organizational objectives. This study aims to obtain empirical evidence on the influence of personal technical skills, organizational size, and work motivation on the performance of accounting information systems at the Regional Financial and Asset Management Agency (BPKAD) of Jembrana Regency. This research employs a quantitative approach. Data were collected using a survey method by distributing questionnaires directly to 45 employees of BPKAD Jembrana who served as research respondents. The data were analyzed using multiple linear regression. The results indicate that personal technical skills and work motivation have no significant effect on the performance of the accounting information system, while organizational size has a positive effect. These findings support the Technology Acceptance Model (TAM). Practically, the results highlight the importance of organizational structure in enhancing system performance and emphasize the need to evaluate human resource development strategies that have not yet yielded significant impacts
THE EFFECT OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY, AND TRAINING QUALITY ON ORGANIZATIONAL PERFORMANCE IN VILLAGE CREDIT INSTITUTIONS (LPD) IN GIANYAR REGENCY I Kadek Diki Putrawan; Dodik Ariyanto
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
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Abstract

The effective implementation of Accounting Information Systems (AIS) plays a crucial role in improving organizational performance, particularly for Village Credit Institutions (LPD), which hold a strategic role in supporting the economic development of traditional village communities. This study aims to analyze the influence of system quality, information quality, service quality, and training quality on organizational performance at LPDs in Gianyar Regency. The research model is based on the Information System Success Model by DeLone and McLean (2003), with an extension by including training quality as an additional variable.This study employs a quantitative approach through a survey method by distributing questionnaires to 78 respondents from 26 eligible LPDs. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the aid of SmartPLS software. The results indicate that all four independent variables—system quality, information quality, service quality, and training quality—have a positive and significant effect on organizational performance.This research contributes theoretically by expanding the information system success model and provides practical implications for LPD managers to enhance the efficiency and effectiveness of financial management through information technology.
ORGANISATIONAL MANAGEMENT TRANSFORMATION STRATEGIES IN HEALTHCARE SERVICES: A LITERATURE REVIEW ON INFORMATION SYSTEM INTEGRATION, HUMAN RESOURCE PERFORMANCE IMPROVEMENT, AND SERVICE QUALITY OPTIMISATION FOR PATIENTS IN THE DIGITAL AGE B.M.A.S. Anaconda Bangkara; Raba Nathaniel; Rudianto
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

Organisational management transformation in healthcare services is a strategic necessity in the digital age, which is characterised by advances in information technology and increasing patient expectations regarding service quality. This study aims to analyse healthcare organisational management transformation strategies through a literature review of three main aspects, namely information system integration, human resource performance improvement, and patient service quality optimisation. The method used is a systematic literature review with scientific data sources from international databases such as Scopus, PubMed, and ScienceDirect. The results show that information system integration, whether in the form of Electronic Health Records, Hospital Information Systems, or telemedicine, can improve managerial efficiency and data-based decision-making. However, the success of this digital transformation is highly dependent on the readiness and competence of human resources who are responsive to technological changes and have high digital literacy. Improving human resource performance through continuous training, transformational leadership, and an innovative organisational culture has been proven to have a significant effect on service quality and patient satisfaction. Overall, an effective management transformation strategy must integrate technology and people into a harmonious value system to create resilient, efficient, and patient-oriented healthcare services in the digital era.
BEHAVIORAL IMPLICATIONS OF AI-SUPPORTED MANAGEMENT ACCOUNTING INFORMATION ON MANAGERIAL JUDGEMENT AND PERFORMANCE Christina Sososutiksno; Irga Anugrah Safira Harahap; Nurul Amalia Ali Slamat
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

The development of artificial intelligence has brought significant changes to management accounting information systems, particularly in providing faster, more accurate, and predictive information. The application of AI-supported management accounting information not only impacts the technical aspects of decision-making but also raises behavioral implications that influence managerial judgment and organizational performance. This study aims to systematically examine the behavioral implications of the use of AI-based management accounting information on managerial judgment processes and managerial performance. The method used is a literature review by examining relevant scientific articles from reputable international journals in the fields of management accounting, information systems, and organizational behavior. The results of the study indicate that AI support in management accounting can improve judgment quality by providing comprehensive data analysis, reducing certain cognitive biases, and increasing the speed and consistency of decisions. However, excessive reliance on AI systems also has the potential to create behavioral risks, such as decreased professional skepticism, overreliance on algorithmic recommendations, and a reduced role of intuition and managerial experience. These behavioral implications directly and indirectly affect managerial performance, both in terms of decision-making effectiveness, accountability, and the achievement of the organization's strategic goals. This research contributes to the development of management accounting literature by emphasizing the importance of a socio-technical approach to AI implementation, where technology integration needs to be balanced with an understanding of human behavioral factors to optimize performance benefits sustainably.
ANALYSIS OF THE LEVEL OF VISITOR SATISFACTION WITH INFORMATION MANAGEMENT PROVIDED IN ONLINE APPLICATIONS BY HOTELS Kasmin; Rohani Lestari Napitupulu; Slamet Pamuji
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

Management Information Systems have an important role in meeting human needs in an organization. Management Information Systems help present information to provide operational, management and decision- making functions. With this web-based (online) hotel management information system, the following conclusions can be drawn: This online system is able to display customer data, employee data, room data and other data clearly because of the availability of a good database in the form of computer files. With this online information system, it makes it easier for customers to find out hotel information and the hotel's room booking system. This new system can make it easier for customers to administer payments at banks that have collaborated with the hotel, so that guests do not have to come directly to the hotel, because there is a good hotel website to visit via the internet. This hotel management information system provides information from the hotel to customers who want to book rooms. So the hotel no longer needs to count the occupied rooms in the guest book.
DEVELOPMENT OF INFORMATION TECHNOLOGY FOR MANAGING MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) Asrul Sani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 4 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

The digitalization era has brought significant changes in the way of doing business, including for Micro, Small and Medium Enterprises (MSMEs). This research aims to examine the use of technology in increasing the productivity of MSMEs. Using qualitative and quantitative research methods, this study analyzes various technologies that can be adopted by MSMEs, such as e-commerce, social media, management information systems, mobile applications. Data was collected through surveys, interviews and case studies on a number of MSMEs that have successfully implemented technology in business operations. The research results show that technology adoption significantly increases operational efficiency, expands market reach, and improves the quality of MSME customer service. E- commerce and social media technologies have proven effective in increasing sales and brand awareness, while management information systems and mobile applications improve internal business processes and customer service. However, there are challenges, such as limited access to technology resources, lack of expertise in technology management, and data security issues. This research recommends building more inclusive digital infrastructure, technology training for MSME owners, and developing policies that support the MSME digital ecosystem. In conclusion, the use of technology is a critical strategy that MSMEs must implement to increase productivity and competitiveness in the global market.
SALES REPORT INFORMATION SYSTEM DESIGN WITH WATERFALL METHOD AT THE MOCIKEKE COMPUTER STORE Rima Tamara Aldisa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 4 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

The Sales Report Information System is a system designed to collect, store, manage, analyze and present information related to the sale of a product or service. This system usually includes various types of sales data such as the number of items sold, sales price, customers who purchased, location of sales. This research aims to design and implement an effective information system for managing sales reports at the MociKeke Computer Store using the waterfall development method. The stages of the waterfall method, including requirements analysis, system design, implementation, testing, and maintenance, will be applied sequentially. This system will facilitate shop owners in managing and analyzing sales data efficiently with the aim of improving timely and accurate decision making. It is hoped that by implementing an appropriate information system there will be an increase in sales and operational efficiency and performance for the entire MociKeke Computer Store.
THE ROLE OF INFORMATION TECHNOLOGY IN BOOSTING ECONOMIC GROWTH IN BORDER TERRITORIES Melyana R Pugu; Diego Romario De Fretes; Meyland S. F. Wambrauw
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

Border territories have strategic values in supporting the success of national development. One effort to improve the economy of border region communities is through empowering micro, small and medium businesses so as to encourage economic growth. Information technology introduces new opportunities and problems that are distinct from traditional approaches, changing the way business is conducted. One of the primary pillars supporting the modern civilization's progress is information technology, which has to be able to benefit the larger community. Border regions are increasingly being the focus of development efforts across all domains in the context of fair development. The research was carried out using the literature study method. This research discusses the definition of information technology and border areas, the relationship between information technology and economic growth, the concept of economic growth in border areas, the concept of the use of information technology to encourage economic growth, the relationship between economic growth in border areas and the use of information technology, and research implications for policy development.
ACCOUNTING INFORMATION SYSTEM (AIS) Aura Safitri; Yusri Hazmi, Nurhayati, Zahra Firdausa Hasra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 7 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Abstract

In the era of digitalization, entities are developing technologies that can be used in various fields. This technological advancement greatly affects efficiency and productivity, especially in the business sector. Business operations are influenced by the development of new products, diverse marketing processes, and advanced production processes aided by technology. In order to facilitate financial reporting, companies must also be agile in selecting financial reporting software. The use of Accounting Information Systems (AIS) can have positive impacts on a company, such as accuracy and speed in financial reporting, enabling investors to make informed investment decisions. AIS is a system used by management to manage a company. This study aims to provide a deeper understanding of the implementation of AIS for effective management. The research methodology employed is a literature review, utilizing various literature sources such as books, journals, articles, and other research materials. The study discusses the definition and role of AIS in company management, as well as its implementation in optimizing company performance. The findings highlight the importance of AIS in providing accurate and timely financial information, aiding decision-making processes and facilitating company transactions. Therefore, implementing AIS is crucial for companies to compete effectively in the business world.

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